The Sun says United are prepared to fork out up to £40million to make Pochettino their next boss.
The Old Trafford hierarchy have decided the Tottenham boss is the ONLY contender to replace Jose Mourinho next summer.
And a clause in Mourinho's contract means it will cost United less to sack the Portuguese if they are not in the Champions League.
United face a battle with Real Madrid over Poch, 46. But, despite the current turmoil, they believe they can sell the Red Devils as the more attractive proposition.
Poch is determined to lead Spurs into their new stadium in the new year and signed a five-year, £8m-a-season deal only last summer.